§ 58.1-2404. Time for payment of tax on sale, use or rental of a motor vehicle
The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected by the Commissioner at the time the owner applies to the Division of Motor Vehicles for, and obtains, a certificate of title. The tax on the renting of a motor vehicle shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such rental were due. No tax shall be levied or collected under this chapter upon the sale or use of a motor vehicle for which no certificate of title is required by this Commonwealth. The tax on rental transactions in the Commonwealth shall apply regardless of the state for which a certificate of title is required.
(Code 1950, § 58-685.14; 1966, c. 587; 1974, c. 477; 1984, c. 675.)
Sections: Previous 58.1-2400 58.1-2401 58.1-2402 58.1-2402.1 58.1-2403 58.1-2404 58.1-2405 58.1-2406 58.1-2407 58.1-2408 58.1-2409 58.1-2410 58.1-2411 58.1-2412 58.1-2413 NextLast modified: April 3, 2009